This voucher is definitely considered to be a fringe benefit. It would probably be classified as a “residual fringe benefit” as it does not fit into the other categories. It would be called a travel benefit.
Because this is not considered entertainment, the business can most likely claim this as a deduction - but you will need to check this with the tax agent. It is not wages and salary so does not get entered in payroll, but simply as an expense paid to the supplier.
If it is claimable, enter with relevant tax code as per invoice from supplier and/or tax agent's advice. If it is not claimable, enter as an "other expense" so it sits outside the usual financial accounts, and use N-T code.
If the employee has received other benefits throughout the FBT year, you will also need to contact the tax agent about grossed-up amounts to report on the payment summary.